CLA-2-62:OT:RR:NC:N3:357
Mr. Steve Baillie
ARC’TERYX Equipment
A Division of Amer Sports Canada Inc.
#110-2220 Dollarton Hwy
North Vancouver, BC V7H1A8
Canada
RE: The tariff classification of a women’s insulated jacket from Bangladesh
Dear Mr. Baillie:
In your letter dated July 26, 2018, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style 25169 is a women’s, hip-length jacket constructed from 100% nylon, woven fabric treated with a durable water repellant (DWR) on the outer surface and coated with acrylic on the inner surface. The garment is lined with 100% nylon, woven fabric and is insulated with a 92% polyester, 8% acrylic, non-woven fiberfill. The acrylic coating is not visible as that term is defined in the tariff; therefore, heading 6210, Harmonized Tariff Schedule of the United States (HTSUS) does not apply.
The garment features a full front opening secured by a weatherproof zipper closure; an interior storm flap; zippered pockets below the waist; inside dump pockets; an adjustable scuba-type hood; long, tapered sleeves with elasticated cuffs; and a hemmed bottom fitted with a drawcord and locks for tightening.
The garment contains a removeable nylon storage bag fitted with a locking drawcord closure. CBP has previously ruled that similar bags sold with garments are composite goods, and are not classified as separate articles. General Rules of Interpretation 3(b) provides that composite goods shall be classified as if they consisted of the component which gives them their essential character. With respect to the subject goods, the jacket imparts the essential character.
In your letter, you provided documentation that the jacket is water resistant in accordance with AATCC Test Method 35. Style 25169 is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6202.93.4800 which provides for: Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Water resistant. The duty rate will be 7.1% ad valorem.
If the jacket does not pass the water resistant test, the applicable subheading for style 25169 will be 6202.93.5511 which provides for: Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Other: Women’s. The rate of duty will be 27.7% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division